SR threats and safeguards是什么_2021年ACCA考試AA知識點(diǎn)
學(xué)習(xí)之心不可無，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
SR threats and safeguards 自我審閱威脅與防范措施
【知識點(diǎn)】
SR threats and safeguards 自我審閱威脅與防范措施
SR threats and safeguards 自我審閱威脅與防范措施
Self-review threats may occur when a previous judgement needs to be re-evaluated by members responsible for that judgment.
The key area in which there is likely to be a self-review threat is where a firm provides services other than assurance services for an audit client.
Recent service with an audit client
ACCA requires:
Individuals who have been:
(1) A director or officer of the audit client.
(2) An employee in a position to exert direct and significant influence over the preparation of the accounting records or FS.
In the period covered by the auditor's report, should not be part of the audit team.
Safeguards:
If an individual had been closely involved with the client before the period covered by the auditor's report, the audit firm should:
Obtaining a quality control review of the individual's work on the assignment.
Discussing the issue with the audit committee.
種子最后會長成果實(shí)，努力最后會收獲成功，懶惰最后會導(dǎo)致失敗，為了順利通過ACCA考試，大家一起加油吧。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第10講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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